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Illegal State Aids and Multinational Companies: The European Commission Decision on the Apple – Ireland Tax Ruling

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Keywords: Apple – State aid – arm’s length principle – tax regulations – multinational companies – OECD guidelines.
 

In its decision of 30 August 2016 the European Commission found that Ireland granted undue tax benefits to Apple and that, as a consequence, that Member State is under the obligation to recover...

DHL Express (Italy) v. Commission: Getting It Right Beats Being First

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Keywords: leniency – immunity – summary application – reduction of fine – first applicant – principle of autonomy of leniency programmes.
 

On 20 January 2016, the Court of Justice of the European Union issued a preliminary ruling concerning the interpretation of Art. 101 TFEU, Art. 4, para. 3, TEU and Art. 11...